# The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Council Tax (Variation of Unoccupied Dwellings) (Scotland) Regulations 2013 (“the 2013 Regulations”).
Regulation 2(2) substitutes a new interpretation provision in regulation 2 of the 2013 Regulations to separate long-term empty homes from the general definition of unoccupied dwelling. Regulation 2(8) provides for the omission of the interpretation provision in paragraph 3 of schedule 2, as a consequence of this change.
Regulation 2(3) substitutes a new regulation 3 of the 2013 Regulations so that a 50% council tax discount only applies (subject to modification by a local authority under regulation 4 of the 2013 Regulations) to unoccupied dwellings and not to second homes and long-term-empty homes.
Regulation 2(4) inserts a new regulation 3A of the 2013 Regulations so that instead of a standard discount applying, a standard premium of 100% applies to council tax on empty dwellings which are second homes and long-term empty homes, subject to modification by local authorities under new regulation 4A (inserted by regulation 2(6) of these Regulations). By virtue of new regulation 4A, there is now no limit on the extent to which that percentage premium may be increased, or decreased, by local authorities. They may also choose not to apply a premium, or to apply a discount. Regulation 2(7) makes consequential changes to regulation 6 of the 2013 Regulations.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111065303/note (the official version)
Page: https://openlegislation.uk/draft-council-tax-variation-for-unoccupied-dwellings-scotland-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.